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Literature Review : Caroline Glenk, Verlustverrechnung bei Personengesellschaften und anderen transparent besteuerten Gesellschaftsformen – Eine rechtsvergleichende Analyse zwischen Deutschland, Frankreich und den USA, Loss compensation in partnerships and other transparent tax entities – A comparative legal analysis between Germany, France, and the USA, Nomos, 2022

Florian Kitzig

Intertax: International Tax Review2026https://doi.org/10.54648/taxi2026030article
ABDC C
Weight
0.50

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https://doi.org/https://doi.org/10.54648/taxi2026030

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@article{florian2026,
  title        = {{Literature Review : Caroline Glenk, Verlustverrechnung bei Personengesellschaften und anderen transparent besteuerten Gesellschaftsformen – Eine rechtsvergleichende Analyse zwischen Deutschland, Frankreich und den USA, Loss compensation in partnerships and other transparent tax entities – A comparative legal analysis between Germany, France, and the USA, Nomos, 2022}},
  author       = {Florian Kitzig},
  journal      = {Intertax: International Tax Review},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.54648/taxi2026030},
}

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Literature Review : Caroline Glenk, Verlustverrechnung bei Personengesellschaften und anderen transparent besteuerten Gesellschaftsformen – Eine rechtsvergleichende Analyse zwischen Deutschland, Frankreich und den USA, Loss compensation in partnerships and other transparent tax entities – A comparative legal analysis between Germany, France, and the USA, Nomos, 2022

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.